Determining Amounts to be paid on Invoices Determine the amount to be paid in full settlement of each of the following invoices, assuming that credit for returns and allowances was received prior to payment and that all invoices were paid within the discount period. Merchandise Freight Paid by Seller Returns and Allowances $1,000 $ 12,800 6,000 500 30,000 - $ 175 2,500 1,100 250 FOB shipping point, 1/10, n/30 FOB shipping point, 2/10, n/30 FOB destination, n/30 FOB shipping point, 2/10, n/30 FOB destination, 2/10, n/30 5,000 2,500 28,500 7,700 Amount to be paid a. $ 11,800 x b. e. $ 6,930 X Feedback Check My Work FOB shipping point freight is the buyer's cost, FOB destination freight is the seller's expense. To determine the amount, first deduct the return before calculating the discount. Then calculate (Purchase - Return - Discount) + applicable freight